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Public
Notices
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Telephone
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GOVERNMENT
OF INDIA
MINISTRY OF FINANCE |
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OFFICE
OF THE COMMISSIONER OF CUSTOMS
CENTRAL REVENUES BUILDING,
P.B.NO. 5400,QUEENS ROAD
BANGALORE-1.
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PUBLIC
NOTICE: 38/2001
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DT: 30/3/2001 |
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Subject:
- ICES-changes through Finance Bill 2001-Assessment of goods chargeable
to additional duty on the basis of Retail Sale Price (RSP) and chargeable
to National Calamity Contingency Duty (NCD) - reg. |
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Attention
of Importers, Exporters, Customs House Agents and trade in general
is invited to clauses 110(b) and 129 (1) & (2) of the Finance Bill,
2001 relating to amendment of section 3 (2) of the Customs Tariff
Act, 1975 providing for the declaration of 'Retail Sale Price' (RSP)
for the purpose of calculation of additional duty leviable under the
said section and introduction of a new duty of excise to be called
the National Calamity Contingent Duty (NCD) leviable on goods specified
in the seventh schedule to the said Finance Bill. |
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Provisions have made in the
Indian Customs EDI-System (ICES), for assessment of such articles
leviable to additional duty under section 3 (1) of the CTA, 75 based
on RSP and equal to NCD respectively. All the Bills of Entry having
goods leviable to additional duty based on RSP and leviable to NCD
shall be processed electronically under EDI System with effect from
2nd April 2001.
The declaration form to be filed
at the service center by the importers / CHAs shall be amended as
follows
After serial no.....(Invoice details) and before serial no....(claim
of assessment) the following serial no. shall be inserted, namely:
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(a) Whether any of the
items is leviable to additional duty under section 3 of CTA, 1975
with reference to the retail sale price on the article Y/N.
(b) If yes furnish the following
particulars:
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Invoice
no. Sl no |
Item.
Sl no |
Description
(with
specification) |
No.
Of. Units |
Retail
Sale Price(Rs. Per Unit) |
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The
importers / CHAs would be
required to declare the retail sale price of the items to which
the provisions of the standards of Weights and Measures Act, 1976
or any other law in this behalf apply and which are notified under
a notification issued under section 4A of the Excise Act, 1944 {for
example notification No.5/2001-CE (NT) dated 1.3.2001} as specified
in the proviso to section 3 (2) of the Customs Tariff Act.1975.
It would be advisable to specify
these details at serial no.... (Claim of assessment) for each pack
size of the imported item. For example if tooth paste is imported
in sizes of 50gms, 100gms and 150gms, it is suggested that these
be noted as three separate entries in the aforesaid serial no.....(Claim
of assessment) since they would having three separate retail prices.
Provision has been made in the
system to declare different RSP for part of quantity of goods covered
by an item in the bill of entry if the goods are intended to be
sold at different retail prices. Each article which has different
characters, specifications including the difference in size of packing
should be declared separate items in the Bill of Entry with a separate
unit retail sale price.
The retail sale price would
have to be indicated in Rupees and not in any foreign currency and
should conform to the provisions of the standards of Weights and
Measures Act, 1976,the rules made there under or any other law in
this behalf.
Quantum of abatement need not
be declared since the system would apply the said reduction with
reference to the central excise Tariff Heading.
Details of such items for which
RSP has declared maybe carefully verified by the importers/ CHAs
before handing over the checklist to the service center operator
for submission of the Bill of Entry. It may also be ensured that
all articles covered in the invoice are carefully checked and RSP
declared in respect of all such articles, which require declaration
of RSP.
Provision has also been made
for amendment of declared RSP at different stages subject to appropriate
approvals wherever required.
For any difficulties / clarification
assesses are advised to contact Deputy Commissioner (EDI) at Air
Cargo Complex.
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(A.P.SUDHIR) |
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COMMISSIONER
OF CUSTOMS |
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